ANALISIS TINGKAT KESESUAIAN SUSTAINABILITY REPORT 2023 PERUSAHAAN PEMBIAYAAN DI BEI TERHADAP POJK NOMOR 51/POJK.03/2017

Abstract

This study aims to analyze the level of conformity of the 2023 sustainability reports issued by financing sector companies listed on the Indonesia Stock Exchange (IDX) with the regulations stipulated in POJK No. 51/POJK.03/2017. This regulation mandates all financial service institutions, issuers, and public companies to publish and disclose sustainability reports in a clear and comprehensive manner. These reports are intended to provide accountability for economic, social, and environmental aspects. The research adopts a qualitative descriptive approach using a scoring method for each reporting element. The sample consists of 14 financing companies listed on the IDX. The assessment is based on criteria for the eight elements specified in POJK No. 51/POJK.03/2017. The results indicate that all financing sector companies listed on the IDX show a relatively good level of conformity with the regulation in disclosing their sustainability reports. However, some companies have not fully disclosed all required elements, particularly in the sections of sustainability performance overview and independent third-party verification. These findings provide useful insights into the implementation of the regulation, which requires sustainability reports to be mandatory for all companies. This study is expected to serve as an evaluation reference for the government, through the Financial Services Authority (OJK), in supervising and ensuring that the sustainability reports produced by companies comply with the existing regulations.